دور الرقابة الجبائية للحد من الفساد

Abstract

Our thesis deals with the subject of tax control and its role in the fight against corruption in general in the Algerian legal framework. We will start with an overview of corruption, followed by a brief presentation of tax control in the Algerian legislative context. In an effort to reduce this phenomenon, the tax legislator has provided the administration with various devices and structures and has enacted several laws to combat it. This includes verifying the accuracy of the declarations provided by taxpayers, as well as detecting and correcting any anomalies through tax control methods, such as accounting audit, in-depth control of the overall tax situation, and spot checks. In addition, the legislator has granted taxpayers legal guarantees and obligations towards tax control. In conclusion, we evaluate tax control through the introduction of innovative procedures to strengthen it and formulate recommendations to combat any tax evasion.